Ohio Code 5727.02 – Persons excepted
As used in this chapter, “public utility,” “electric company,” “natural gas company,” “pipe-line company,” “water-works company,” “water transportation company,” or “heating company” does not include any of the following:
Terms Used In Ohio Code 5727.02
- Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Energy facility: includes buildings, structures, improvements, or fixtures exclusively used to house, support, or stabilize tangible personal property constituting the facility or that are otherwise necessary for the operation of that property; and so much of the land on which such tangible personal property is situated as is required for operation of the facility and is not devoted to some other use, not to exceed, in the case of wind turbines, one-half acre for each wind turbine, and regardless of whether the land is owned by the owner or lessee of the tangible personal property or by another person. See Ohio Code 5727.01
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Nameplate capacity: means the original interconnected maximum rated alternating current output of a generator or other electric production equipment under specific conditions designated by the manufacturer, expressed in the number of kilowatts or megawatts. See Ohio Code 5727.01
- Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
- political subdivision: means a county, township, municipal corporation, or any other body corporate and politic that is responsible for government activities in a geographic area smaller than that of the state. See Ohio Code 5727.02
- state: means the state of Ohio. See Ohio Code 1.59
- Supplying of electricity: means generating, transmitting, or distributing electricity. See Ohio Code 5727.02
- Tax year: means the year for which property or gross receipts are subject to assessment under this chapter. See Ohio Code 5727.01
(A)(1) Except as provided in division (A)(2) of this section, any person that is engaged in some other primary business to which the supplying of electricity, heat, natural gas, water, water transportation, steam, or air to others is incidental.
(2) For tax year 2009 and each tax year thereafter, a person that is engaged in some other primary business to which the supplying of electricity to others is incidental shall be treated as an “electric company” and a “public utility” for purposes of this chapter solely to the extent required by section 5727.031 of the Revised Code.
(3) For purposes of division (A) of this section and section 5727.031 of the Revised Code:
(a) “Supplying of electricity” means generating, transmitting, or distributing electricity.
(b) A person that leases to others energy facilities with an aggregate nameplate capacity in this state of two hundred fifty kilowatts or less per lease is not supplying electricity to others.
(c) A person that owns, or leases from another person, energy facilities with an aggregate nameplate capacity in this state of two hundred fifty kilowatts or less is not supplying electricity to others, regardless of whether the owner or lessee engages in net metering as defined in section 4928.01 of the Revised Code.
(d) A political subdivision of this state that owns an energy facility is not supplying electricity to others regardless of the nameplate capacity of the facility if the primary purpose of the facility is to supply electricity for the political subdivision’s own use. As used in this division, “political subdivision” means a county, township, municipal corporation, or any other body corporate and politic that is responsible for government activities in a geographic area smaller than that of the state.
(B) Any person that supplies electricity, natural gas, water, water transportation, steam, or air to its tenants, whether for a separate charge or otherwise;
(C) Any person whose primary business in this state consists of producing, refining, or marketing petroleum or its products.
(D) Any person whose primary business in this state consists of producing or gathering natural gas rather than supplying or distributing natural gas to consumers.